- 26 -
204, 218 (2001), from the Court’s continued abstention from
taking jurisdiction in collection disputes over the $500 section
6702 frivolous return penalty. Our decision in Johnson required
that the case be dismissed, entitling a taxpayer patently seeking
delay to achieve his goal by refiling in the District Court. I
concur that the Johnson precedent requires us to dismiss the
portion of the case at hand that relates to the frivolous return
penalties. This will allow petitioner to refile the frivolous
return penalty issue for all years (1990-1997) in the District
Court, even as collection of the assessed deficiencies in
petitioner’s income tax, additions to tax, and interest for the
years 1992-1997, goes forward. The resultant splitting of what
should have been and remained one collection proceeding will
entail an absurd waste of time and other resources.
I renew my plea for congressional enactment of an explicit
grant of jurisdiction to this Court to provide one-stop shopping
in all cases under sections 6320 and 6330. A possible model is
the amendment of section 6214(a) by the Tax Reform Act of 1986,
Pub. L. 99-514, sec. 1554(a), 100 Stat. 2754, which furnished
jurisdiction to the Tax Court to review the Commissioner’s
determination to collect the addition to tax under section
6651(a)(2). See Downing v. Commissioner, 118 T.C. ,
(2002) (slip op. at 7).
Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: May 25, 2011